Taxation: Domicile

John Redwood: To ask the Chancellor of the Exchequer 
	(1)  what estimate he has made of the number of non-domiciled UK taxpayers who will pay the annual levy in (a) 2011-12 and (b) 2012-13;
	(2)  what estimate he has made of the change in the number of non-resident taxpayers between 2009 and 2010.

David Gauke: There is currently a £30,000 annual charge for non-domiciled individuals who have been resident for at least seven of the past nine years and wish to retain access to the remittance basis of taxation. In Budget 2011, the Government announced that it would consult on raising this charge to £50,000 for non-domiciled individuals who have been resident for at least 12 years with a view to implementing this change from the 2012-13 tax year. The number of individuals estimated to pay the annual charges of £30,000 and £50,000 are:
	
		
			 Estimated number of individuals paying the annual £30,000 or £50,000 charge 
			 Rounded 2011-12 2012-13 
			 £30,000 7,400 5,900 
			 £50,000 0 3,700 
			 Total 7,400 9,600 
		
	
	Those individuals liable to the charge but who choose not to pay it will instead be liable to UK taxation on their worldwide income and gains.
	The Government have no estimates for the change in the number of non-resident taxpayers between 2009 and 2010. Information relating to the tax year 2010-11, ending in April 2011, is not yet available.